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V2529-23 ·21 September 2023 ·consulta-vinculante Medium impact
Tax

Commercial discounts cannot reduce the taxable base below zero or generate a negative VAT amount

A client inquired whether a loyalty discount applied by their telecommunications provider could result in a negative VAT amount. The DGT clarifies that the taxable base cannot be reduced below the value of the consideration itself.

In 5 key points

Lifecycle

2023-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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